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The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014
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Point in time view as at 01/04/2019.
Changes to legislation:
There are currently no known outstanding effects for the The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014, PART 11.
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PART 11N.I.Actuarial valuations and employer cost cap
Appointment of scheme actuary and actuarial valuationsN.I.
158.—(1) The Department must appoint an individual (the “scheme actuary”) to provide a consulting service on actuarial matters in relation to this scheme and any connected scheme.
(2) The scheme actuary is responsible for—
(a)carrying out valuations of the scheme and any connected scheme; and
(b)preparing a report on such a valuation.
(3) Before appointing an individual as scheme actuary the Department must be satisfied that the individual is appropriately qualified to carry out valuations of this scheme and any connected scheme in accordance with Department directions under section 11 of the Act (the Department directions).
(4) The scheme administrator is responsible for providing the scheme actuary with any data that the scheme actuary requires in order to carry out a valuation and prepare a report on the valuation.
(5) A valuation of the scheme and any connected scheme and the preparation of a report on the valuation must be carried out in accordance with the Department directions.
(6) Valuations of the scheme must be carried out within a time-frame which enables requirements in the Department directions regarding dates which are applicable to the valuation to be met.
Employer cost capN.I.
159.—(1) The employer cost cap for this scheme is 18.3% of pensionable earnings of members of this scheme.
(2) In the circumstances specified in paragraph (4), the Department must consult such persons (or those appearing to the Department to represent such persons) as appear to the Department likely to be affected by any steps that will be taken, with a view to reaching agreement on the steps required to achieve the target cost for this scheme.
(3) If, following such consultation, agreement is not reached the percentage of the member’s pensionable earnings specified in regulation 43(4) as the amount of earned pension for a scheme year must be adjusted for pensionable earnings after the date of the adjustment, so that the target cost for this scheme is achieved.
(4) The circumstances are that the cost of this scheme goes beyond the margin either side of the employer cost cap for this scheme specified in regulations under section 12(5)(a) of the Act.
(5) In this regulation—
(a)“cost of this scheme” means the cost of this scheme calculated following a valuation in accordance with regulation 158; and
(b)“target cost for this scheme” means the target cost for this scheme specified in regulations under section 12(5)(b) of the Act.
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